BTOM Phase 2: The Common User Charge
Mark Rowbotham
Customs, Excise & VAT Consultant, PORTCULLIS ISC, United Kingdom of Great Britain and Northern Ireland
Published 02 May 2024
Picture from: https://assets.publishing.service.gov.uk/media/64f6e2629ee0f2000db7be8e/Final_Border_Target_Operating_Model.pdf
On the 30th of April 2024, the UK Government introduced the second phase of Border Target Operating Model (BTOM) checks on goods entering the UK. The government has released details on the charges that will be levied for food and drink goods entering the UK from abroad, raising concerns from trade experts about the likely effect on smaller businesses and the UK’s post-Brexit trade.